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Excise duty exemptions for ethyl alcohol and alcoholic beverages

Ethyl alcohol and alcoholic beverages shall be exempted from excise duty when the requirements of Article 49 and Article 50 of the Law on Excise Duties, that is when:

  • ethyl alcohol is used for production of vinegar falling within Customs Nomenclature code 2209;
  • ethyl alcohol is used for the production and preparation of medicines;
  • ethyl alcohol is used for medical purposes in hospitals, clinics and pharmacies;
  • ethyl alcohol and alcoholic beverages are used for the production of flavorings for food products and beverages with alcohol strength by volume not exceeding 1.2% vol.;
  • ethyl alcohol and alcoholic beverages are used directly or as a component of other semi-finished product for the production of foodstuffs with fillings or in another form. The alcohol content in pralines must not exceed 8,5 litres pure alcohol per 100 kg of the product and in products other than the pralines – 5 litres pure alcohol per 100 kg of the product;
  • ethyl alcohol is used in the process of conservation and packing in the food industry;
  • ethyl alcohol is used for scientific, research and educational purposes at universities, institutes and other scientific institutions where alcohol is used for scientific or academic purposes;
  • fully denatured ethyl alcohol, being denatured pursuant to the prescribed denaturation substances;
  • fully denatured ethyl alcohol, which is imported into the Republic of Macedonia from third countries, provided that it is completely denatured with funds that are prescribed in the Republic of Macedonia;
  • fully denatured ethyl alcohol, which is denatured by means of denaturing prescribed in other Member States, which are covered by Commission Regulation (EC) No. 3199/93 on the mutual recognition of procedures for the complete denaturing of alcohol for the purpose of excise tax exemption;
  • when the fully denatured alcohol is intended for the production or processing of goods unsuitable for human consumption;
  • when the partly denatured alcohol is intended for the production or processing of goods unsuitable for human consumption and
  • ethyl alcohol is used in production processes in an amount prescribed by normatives for production provided the finished product does not contain alcohol.
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